The operations of Winston Corporation are divided into the Blink Division and the Blur Division. Projections for the next year are as follows:

	Blink Division				Blur Division				Total
Sales	$	310,000			$	180,000			$	490,000
Variable costs		104,000				83,000				187,000
Contribution margin	$	206,000			$	97,000			$	303,000
Direct fixed costs		90,000				76,000				166,000
Segment margin	$	116,000			$	21,000			$	137,000
Allocated common costs		45,000				37,500				82,500
Operating income (loss)	$	71,000			$	(16,500	)		$	54,500

Operating income for Winston Corporation, as a whole, if the Blur Division was dropped would be:

$54,500.

$87,500.

$71,000.

$33,500.